2021 Universal Registration Document


How to read BIC’s Non-Financial information and Non-Financial Performance Statement BIC has decided to present the various items required by French executive order No. 2017-1265 of August 9, 2017 (1) across different chapters of its management report:

Business Model

BIC’s business model is presented in the excerpts from the Integrated Report.

Major Risks

Major risks for BIC are also discussed in Chapter 2.1.

CSR Risks

The CSR risks identified under the NFPS are listed and described in Section 3.8.1.

Chapter 3

This chapter provides: a description of the sustainable development challenges in the introduction to each section; • the risks identified in the Non-Financial Performance Statement and the related opportunities in the “Risks and • Opportunities” sections; a description of the policies and actions in place under the “Policies, actions taken, results and outlook” sections. • These include due diligence work to identify, prevent and reduce the frequency of risks or to take the opportunities identified. Also included are the results of these policies, including key performance indicators and, where applicable, the relevant outlook.

Risks related to product safety and consumer health & 3. safety [NFPS risk 3] ( See section ); Risks related to health & safety of team members [NFPS risk 4. 4] ( See section ); Risks related to non-respect of human rights (child labor, 5. international conventions, ILO) [NFPS risk 5] ( See section ); Risks related to unfair practices (corruption) [NFPS risk 6] 6. ( See section ); Risks related to our operations and the environment [NFPS 7. risk 7] ( See section 3.3.1 ); Risks related to reputation and brand [NFPS risk 8] ( See 8. section ); Risks related to experienced team members and skills [NFPS 9. risk 9] ( See section ). The risks related to tax evasion are not identified as major CSR risks for the Group. The method for identifying these risks and evaluating their degree of criticality is described in Chapter 2 of this Universal Registration Document. The summary table of the Non-Financial Performance Statement in section 3.8.1. summarizes the information required by French executive order No. 2017-1265 dated August 9, 2017 (1) .

In 2020, BIC released its first Climate-Related Performance Report (Section 3.7) in keeping with the guidelines proposed by the Task Force on Climate-related Financial Disclosure (TCFD). Consequently, this section follows the headings suggested by the TCFD rather than the above structure. BIC identifies information expressly required in the Non-Financial Performance Statement with the initials [NFPS] and [NFPS Risk X] . The Group also decided to continue presenting all the action plans related to its Sustainable Development Program. This includes those that do not directly help prevent or reduce a major risk. The Group has, however, reorganized this chapter to prioritize the information directly relating to the Non-Financial Performance Statement. A summary table of the Non-Financial Performance Statement can also be found in section 3.8.1. Main CSR risks and opportunities [NFPS] BIC has identified nine main non-financial risks resulting from its operations and the use of its goods and services: Risks related to plastics: plastic waste and resource 1. depletion [NFPS risk 1] ( See section ); Risks related to climate change [NFPS risk 2] (See 2. section ;

For the purposes of applying Decree No. 2017-1180 dated July 19, 2017 on the disclosure of non-financial information by certain large companies (1) and corporate groups.



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